Pensions / Professionals / SMSF / SMSF Compliance

2 thoughts on “What happens with excess pension payments?

  1. Hi,
    What happens if the excess pension payment is refunded by a member, as soon as they become aware that they breached the 10% maximum pension limit,, Would the smsf be able to retain there tax exemption? I could not find any guidance in the standards where you could refund a pension payment made in error.
    regards
    Ivan

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